Dilipbhai Jayantibhai Patel v. Assessment Unit, Income-tax Department

179 Taxmann.com 40Reported decision2025#23204 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 147Section 148Section 139(1)Section 149Section 151Section 271(1)(c)Section 143(2)Section 143(3)

Issues it is cited on

section 151(i)specified authorityincome escaping assessmentsection 148a(b)section 148a(d)section 149section 148asection 151reassessment proceedingssection 15section 148section 147

Judgments citing Dilipbhai Jayantibhai Patel v. Assessment Unit, Income-tax Department

M/S. Shreedhar Construction, Jamnagar vs. The ITO Ward- 1 (3) Jamnagar, Jamnagar

In the result, appeal filed by the assessee, is allowed

ITA 542/RJT/2025[2014-15]Status: DisposedITAT Rajkot09 Feb 2026AY 2014-15

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 542/Rjt/2025 (Assessment Year: 2014-15) (Hybrid Hearing) M/S. Shreedhar Construction, The Ito, Vs. 211, Divyam Complex Airodrome Ward-1(3), Road,Jamnagar-361006 ( Gujarat) Jamnagar "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclfs0395R (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Ahimanyu Singh Yadav, Sr. DR
Section 143(2)Section 147Section 148Section 148ASection 151Section 234ASection 271(1)(b)

…आयकर अपीलीय अिधकरण,राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 542/RJT/2025 (Assessment Year: 2014-15) (Hybrid Hearing) M/s. Shreedhar Construction, The ITO, Vs. 211, Divyam Complex Airodrome Ward-1(3), Road,Jamnagar-361006 ( Gujarat) Jamnagar "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACLFS0395R (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रतीक"ओरसे/Assessee by : Shri Kalpesh Doshi, Ld. AR राज"वक"ओरसे/Revenue by : Shri Ahimanyu Singh Yadav, Sr. DR सुनवाईक"तारीख/ Dat…

Ankita Badal Mittal, Mumbai vs. Ward 3(3)(1), Mumbai

In the result, the appeal filed by the assessee stands partly allowed

ITA 5484/MUM/2025[2017-18]Status: DisposedITAT Mumbai16 Dec 2025AY 2017-18

Bench: Shri Sandeep Gosain

Section 147Section 148Section 149Section 151Section 250Section 68Section 69A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER I.T.A. No. 5484/Mum/2025 A.Y: 2017-18 Ankita Badal Mittal Vs ITO 3(3)(1) 16th Floor, B-Wing Mittal Aayakar Bhavan Tower, Mumbai GPO, Mumbai. Mumbai – 400021 PAN – AJIPM9266F (Appellant) (Respondent) Assessee by Shri Nitesh Joshi a/w CA Chintan Ghelani, CA Revenue by Shri Harendra Verma, Sr. DR Date of Hearing 29.10.2025 Date of Pronouncement 16.12.2025 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.: The present appeal has been filed by the assessee challenging the impugned order dt. 15.07.2025 passed under section 2…

Navinbhai Ratilal Idria, Surat vs. ITO, Ward 2(3)(4), Surat

In the result, the appeal filed by the Assessee is hereby allowed

ITA 694/SRT/2025[2014-15]Status: DisposedITAT Surat21 Nov 2025AY 2014-15

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Section 144Section 147Section 148Section 148ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Bijayananda Pruseth, Accountant Member ITA No: 694/SRT/2025 Assessment Year: 2025-26 Navinbhai Ratilal Idria 1/1/1 Kathodra, Kamrej, Surat-394326 Income Tax Officer Vs Surat Ward-2(3)(4), PAN: ACMP13509E (Appellant) (Respondent) Assessee Represented: Shri P.M. Jagasheth, CA Revenue Represented: Date of hearing Shri Ajay Uke, Sr. D.R. : 11-11-2025 Date of pronouncement : 21-11-2025 आदेश/ORDER PER: T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the…

Dilipbhai Jayantibhai Patel v. Assessment Unit, Income-tax Department (179 Taxmann.com 40) — Cited in 3 Judgments | BharatTax